Information Letters
Instructions: More Information:

An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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251 - 300 of 2,939 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Descending Help on Subject Released Not sorted Help on Released
2015-0009 274.08-00 Substantiation 03/27/2015
2012-0020 274.08-00 Substantiation 07/25/2012
2011-0062 274.08-00 Substantiation 07/29/2012
2011-0061 274.08-00 Substantiation 07/24/2012
2009-0255 274.08-00 Substantiation 07/27/2012
2003-0053 274.08-00 Substantiation 07/29/2012
2001-0189 274.08-00 Substantiation 07/29/2012
2001-0052 274.08-00 Substantiation 07/26/2012
2001-0033 01 Substantiation 07/26/2012
2001-0015 1 Substantiation 07/24/2012
2001-0007 0 Substantiation 07/24/2012
2014-0026 83.03-01; 457.08-07; 3121.16-02 Substantial Risk of Forfeiture; Substantial Risk of Forfeiture; Nonqualified Deferred Compensation Plans 10/03/2014
2003-0217 9114.02-20 Students and Trainees 07/28/2012
2014-0021 3121.02-10 Student Employee of School, etc. 07/01/2014
2014-0004 3121.02-10 Student Employee of School, etc. 03/31/2014
2012-0071 3121.02-10 Student Employee of School, etc. 01/04/2013
2011-0064 3121.02-10 Student Employee of School, etc. 07/25/2012
2011-0058 3121.02-10 Student Employee of School, etc. 07/23/2012
2010-0239 3121.02-10 Student Employee of School, etc. 07/27/2012
2009-0103 3121.02-10 Student Employee of School, etc. 07/23/2012
2009-0071 3121.02-10 Student Employee of School, etc. 07/24/2012
2005-0071 3121.02-10 Student Employee of School, etc. 07/27/2012
2004-0094 3121.02-10 Student Employee of School, etc. 07/26/2012
2003-0009 3121.02-10 Student Employee of School, etc. 07/27/2012
2004-0084 151.03-03 Student 07/23/2012
2002-0215 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2002-0148 3121.01-22 Stock-based Remuneration and Stock Options 07/24/2012
2002-0094 3121.01-22 Stock-based Remuneration and Stock Options 07/24/2012
2002-0044 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2001-0274 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2001-0273 3121.01-22 Stock-based Remuneration and Stock Options 07/29/2012
2002-0263 1361.02-00 Stock Owned by Husband and Wife 07/27/2012
2009-0123 265.02-01 State Taxes 07/28/2012
2004-0054 6050E.00-00 State and Local Income Tax Refunds 07/26/2012
2009-0227 195.00-00 Start Up Expenditures 07/26/2012
2005-0135 170.15-00 Standard Mileage Rate 07/28/2012
2011-0038 63.01-00 Standard Deduction 07/26/2012
2001-0137 00 Sporting Goods Taxes 07/27/2012
2017-0015 61.09-38 Split-Dollar Life Insurance Arrangements 07/16/2017
2002-0160 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 07/27/2012
2002-0097 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 07/29/2012
2001-0227 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 07/27/2012
2000-0077 468A.00-00 Special Rules for Decommissioning Cost 07/27/2012
2000-0076 00 Special Rules for Decommissioning Cost 07/28/2012
2000-0059 00 Special Rules for Decommissioning Cost 07/24/2012
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 07/27/2012
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 07/29/2012
2009-0024 451.23-00 Special Rules for Crop Insurance Proceeds 07/24/2012
2004-0089 451.23-00 Special Rules for Crop Insurance Proceeds 07/24/2012
2002-0288 121.04-00 Special Rules 07/23/2012

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